{"id":10300,"date":"2018-09-25T12:30:32","date_gmt":"2018-09-25T10:30:32","guid":{"rendered":"https:\/\/tunal-stb.de\/borc-faizleri-icin-indirim-yasagi-degerlendirme-esasi\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"borc-faizleri-icin-indirim-yasagi-degerlendirme-esasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/borc-faizleri-icin-indirim-yasagi-degerlendirme-esasi\/","title":{"rendered":"Bor\u00e7 faizleri i\u00e7in indirim yasa\u011f\u0131 – de\u011ferlendirme esas\u0131"},"content":{"rendered":"

\u0130ndirim yasa\u011f\u0131 – Bor\u00e7 faizi – De\u011ferlendirme esas\u0131<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Abzugsverbot fu\u0308r Schuldzinsen \u2013 Bemessungsgrundlage” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

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Madde 4 paragraf\u0131na g\u00f6re. 4a EStG ticari bor\u00e7 faizleridir<\/h2>\n

genellikle fazla para \u00e7ekme<\/strong> i\u015flemlerine atfedilebildikleri \u00f6l\u00e7\u00fcde d\u00fc\u015f\u00fclemezler.<\/p>\n

Fazla para \u00e7ekimi var,<\/h2>\n

Bir i\u015f y\u0131l\u0131ndaki \u00e7ekimler kar ve katk\u0131 paylar\u0131n\u0131n toplam\u0131ndan y\u00fcksekse; \u00e7ekimler bu toplamdan d\u00fc\u015f\u00fckse, eksik \u00e7ekimlerden bahsedilir.<\/p>\n

\u0130\u015f y\u0131l\u0131ndaki fazla para \u00e7ekme tutar\u0131n\u0131n %6’s\u0131 tutar\u0131ndaki bor\u00e7 faizi ile \u00f6nceki i\u015f y\u0131llar\u0131ndaki fazla para \u00e7ekme tutarlar\u0131 ve eksik para \u00e7ekme tutarlar\u0131 d\u00fc\u015f\u00fcl\u00fcr, ancak bu tutar 2.050 Avro’yu a\u015ft\u0131\u011f\u0131 s\u00fcrece bor\u00e7 faizi i\u00e7in yap\u0131lan fiili harcamay\u0131 ge\u00e7emez.<\/p>\n

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Sabit varl\u0131klar\u0131n edinimiyle ba\u011flant\u0131l\u0131 bor\u00e7 faizleri bu hesaplamada dikkate al\u0131nmaz.<\/p>\n

Federal Mali Mahkeme<\/h2>\n

yeni bir kararla, indirilemeyecek bor\u00e7 faizlerinin belirlenmesine ili\u015fkin de\u011ferlendirme esaslar\u0131n\u0131 s\u0131n\u0131rland\u0131rm\u0131\u015ft\u0131r. Buna g\u00f6re, indirilemeyecek bor\u00e7 faizi en fazla birikmi\u015f para \u00e7ekme fazlas\u0131 (yani t\u00fcm para \u00e7ekme eksi t\u00fcm katk\u0131lar) temelinde belirlenebilir, bu nedenle \u00f6rnek durumda (11.000 Euro x %6 =) 660 Euro<\/strong> indirilemeyecek bor\u00e7 faizi ortaya \u00e7\u0131kacakt\u0131r. Zararlar\u0131n toplam\u0131 karlar\u0131n toplam\u0131ndan b\u00fcy\u00fckse, yeni kural her zaman avantajl\u0131d\u0131r; karlar zararlardan fazlaysa, \u00f6nceki hesaplama y\u00f6ntemi y\u00fcr\u00fcrl\u00fckte kal\u0131r.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum, bilgi ve \u00f6rnek 09\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 6. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u0130ndirim yasa\u011f\u0131 – Bor\u00e7 faizi – De\u011ferlendirme esas\u0131 [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Abzugsverbot fu\u0308r Schuldzinsen \u2013 Bemessungsgrundlage\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"] Madde 4 paragraf\u0131na g\u00f6re. 4a EStG ticari bor\u00e7 faizleridir genellikle fazla para \u00e7ekme i\u015flemlerine atfedilebildikleri \u00f6l\u00e7\u00fcde d\u00fc\u015f\u00fclemezler. Fazla para \u00e7ekimi var, Bir i\u015f y\u0131l\u0131ndaki \u00e7ekimler kar ve katk\u0131 paylar\u0131n\u0131n toplam\u0131ndan y\u00fcksekse; \u00e7ekimler bu toplamdan d\u00fc\u015f\u00fckse, eksik...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1030,1027],"tags":[1031],"class_list":["post-10300","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-borc-faizi","category-isletme-giderleri","tag-borc-faizi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10300","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=10300"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10300\/revisions"}],"predecessor-version":[{"id":10347,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10300\/revisions\/10347"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}